Adopted 2026 Financial Plan (Schedule A to By-Law 2025-4) — full text

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THE FINANCIAL PLAN RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 NOT ATTACHED APPLICABLE Page 1 General Operating Fund - Budgeted Revenue and Expenditure X Page 2 General Operating Fund - Budgeted Other Revenue and Transfers X Page 3 General Operating Fund - Budgeted Expenditure X Page 4 General Operating Fund - Budgeted Expenditure X Page 5 General Operating Fund - Budgeted Expenditure X Page 6 Utility Operating Fund - Budgeted Revenue and Expenditure Utility of OAK RIVER X Utility of RAPID CITY X Utility of Page 7 Local Urban District - Budgeted Revenue and Expenditure L.U.D. of OAK RIVER X L.U.D. of RAPID CITY X L.U.D. of Page 8 Calculation of Tax Levies X Page 9 Sundry Revenue and Expenditure Analysis X Page 10 Rural Area and General Municipal Requirements X Page 11 General Operating Fund - Debenture Debt Charges X Page 12 Utility Operating Fund - Debenture Debt Charges X Page 13 Capital Budget (Current Year) X Page 14 Capital Expenditure Program (Subsequent Five Years) X SCHEDULE "A" TO BY-Law 2025-4 GENERAL OPERATING FUND BUDGETED REVENUE AND EXPENDITURE RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Total Tax Levy - Page 8 7,654,467.87 7,654,234.29 8,386,796.29 8,160,269.94 Total Grants in Lieu of Taxes - Page 8 25,370.73 25,370.79 27,453.56 26,554.05 Sub-total 7,679,838.60 7,679,605.08 8,414,249.85 8,186,823.99 School Requisitions (deduct) - Page 8 3,656,790.00 3,656,790.00 3,930,693.00 3,656,790.00 Municipal Taxes and Grants in Lieu of Taxes 4,023,048.60 4,022,815.08 4,483,556.85 4,530,033.99 Other Revenue - Page 2 1,117,940.02 863,670.82 814,980.74 830,118.10 Transfers from Accumulated Surplus & Reserves - Page 2 506,296.82 267,772.78 590,720.04 300,000.00 Total Municipal Revenue 5,647,285.44 5,154,258.68 5,889,257.63 5,660,152.09 EXPENDITURE General Government Services 926,905.14 852,882.16 934,969.35 917,150.00 Protective Services 240,564.00 195,691.02 245,925.00 238,260.00 Transportation Services 2,548,358.21 2,070,890.03 2,615,273.43 2,573,000.00 Environmental Health Services 273,925.00 288,836.39 297,450.00 297,400.00 Public Health and Welfare Services 35,263.26 25,900.32 35,263.26 36,013.26 Environmental Development Services 64,762.80 53,438.72 67,774.00 65,000.00 Economic Development Services 135,528.00 124,959.29 151,017.00 135,000.00 Recreation and Cultural Services 205,225.00 163,356.20 189,025.00 183,675.00 Fiscal Services 1,062,206.21 666,714.81 918,193.60 775,192.83 Transfers - Deficit Recovery - Page 9 - To Reserves - Page 5 150,642.00 166,409.00 430,642.00 435,461.00 Total Basic Expenditure 5,643,379.62 4,609,077.94 5,885,532.64 5,656,152.09 Allowance For Tax Assets - Page 8 3,905.83 3,724.99 4,000.00 Total Municipal Expenditure 5,647,285.45 4,609,077.94 5,889,257.63 5,660,152.09 Net Operating Surplus (Deficit) -0.00 545,180.74 -0.00 0.00 Adopted by Resolution of Council (Head of Council) 14-Apr-26 (Chief Administrative Officer) Page 1 Departmental Use Only GENERAL OPERATING FUND BUDGETED OTHER REVENUE AND TRANSFERS RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Last Year Last Year This Year Next Year Other Revenue Budgeted Actual Budgeted Budgeted Taxes Added 45,000.00 25,449.45 35,000.00 45,000.00 Tax Penalties 35,000.00 36,125.52 36,000.00 35,000.00 Licenses - Animal - Business - Other Permits - Building - Other Fines Sales of Service - General Government 5,270.00 5,110.50 5,420.00 5,270.00 - Protective 25,000.00 125,086.76 25,000.00 25,000.00 - Transportation 23,000.00 23,419.00 24,000.00 23,000.00 - Environmental Health 15,000.00 9,868.15 15,000.00 15,000.00 - Public Health and Welfare 7,500.00 7,590.00 7,500.00 7,500.00 - Environmental Development 13,250.00 11,907.83 13,250.00 13,250.00 - Economic Development - Recreation and Culture 14,000.00 14,182.29 14,500.00 15,000.00 - Other Land Sales 20,000.00 0.00 20,000.00 20,000.00 Sales of Goods Rentals 3,400.00 3,301.00 3,400.00 3,500.00 Trailer Park Rentals Trailer Park Fees / Grazing Leases 359.83 359.83 359.83 379.00 Concessions and Franchises Returns from Investments 30,000.00 12,118.39 20,000.00 30,000.00 Development and Dedication Fees Unconditional Grants - Municipal Operating - Other ____________ - Other ____________ Conditional Grants - Federal Government 0.00 0.00 0.00 0.00 - Federal - Gas Tax 90,642.00 47,209.00 95,284.00 95,284.00 (Page 9) - Provincial Government 235,000.00 236,296.34 236,296.34 240,000.00 - Municipal Government 0.00 0.00 0.00 - Other Provincial 499,960.00 244,516.78 202,185.00 206,000.00 - Other MTCML 12,000.00 19,537.75 18,000.00 11,000.00 Other Income Misc 43,558.19 41,592.23 43,785.57 39,935.10 BACF & Western Financial 0.00 0.00 0.00 Loan Proceeds Gain on Sale of TCA MPI Insurance Proceeds 0.00 0.00 0.00 Total Other Revenue - Page 1 1,117,940.02 863,670.82 814,980.74 830,118.10 Transfers From - Accumulated Surplus 300,000.00 0.00 400,000.00 200,000.00 - Reserves (Page 13) 206,296.82 267,772.78 190,720.04 100,000.00 Total Transfers - Page 1 506,296.82 267,772.78 590,720.04 300,000.00 TOTAL OTHER REVENUE AND TRANSFERS - PAGE 8 1,624,236.84 1,131,443.60 1,405,700.78 1,130,118.10 Page 2 BUDGETED EXPENDITURE RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Last Year Last Year This Year Next Year GENERAL GOVERNMENT SERVICES Budgeted Actual Budgeted Budgeted 1100 Legislative 90,450.00 88,705.30 90,800.00 90,450.00 1200 General Administrative 1212 Chief Administrative Officer and Staff 422,909.14 392,416.47 432,153.35 433,000.00 1215 Office 167,334.00 167,105.24 162,150.00 162,150.00 1216 Legal 23,000.00 26,589.42 25,000.00 23,000.00 1217 Audit 25,000.00 13,910.00 25,000.00 25,000.00 1218 Assessment 44,162.00 44,369.00 45,691.00 46,000.00 1240 Taxation 2,500.00 2,120.63 2,500.00 2,500.00 1300 Other General Government 1310 Elections 1,250.00 0.00 11,500.00 1,250.00 1320 Conventions 44,200.00 44,904.54 41,700.00 44,200.00 1330 Damage Claims and Liability Insurance 40,500.00 45,019.63 57,375.00 58,000.00 1340 Intergovernmental Relations 1,600.00 240.00 1,600.00 1,600.00 1350 Grants - General 29,000.00 16,274.65 29,000.00 19,000.00 1360 Other General Government-Sundry 10,000.00 10,060.78 10,500.00 10,000.00 Union Contract Services 25,000.00 1,166.50 0.00 1,000.00 1380 Organizational Review SUB-TOTAL GENERAL GOVERNMENT SERVICES 926,905.14 852,882.16 934,969.35 917,150.00 1991 Recoveries (deduct) - Utility TOTAL GOVERNMENT SERVICES - TO PAGE 1 926,905.14 852,882.16 934,969.35 917,150.00 PROTECTIVE SERVICES 2100 Police 2400 Fire 205,305.00 181,605.92 210,115.00 206,000.00 2500 Emergency Measures 2510 Emergency Measures Organization 18,310.00 966.00 18,310.00 15,310.00 2520 Flood Control 2540 Ambulance Services 2550 Other 8,199.00 8,198.90 8,550.00 8,200.00 2600 Other Protection 2621 Building Inspection 1,000.00 0.00 1,000.00 1,000.00 2622 Electrical Inspection 2623 Plumbing Inspection 2626 Other Safety - COR 4,000.00 2,903.93 4,200.00 4,000.00 2630 License Inspection 2640 Animal and Pest Control 2,500.00 2,016.27 2,500.00 2,500.00 2650 Other - Traffic Services Other _Property Standards 1,250.00 0.00 1,250.00 1,250.00 TOTAL PROTECTIVE SERVICES - TO PAGE 1 240,564.00 195,691.02 245,925.00 238,260.00 TRANSPORTATION SERVICES Road Transport Administration 32200 Engineering Roads and Streets Unallocated Costs 32301 - Wages and Benefits 579,847.00 569,439.95 731,643.43 732,000.00 32302 - Equipment Fuel 215,000.00 137,982.90 164,000.00 165,000.00 32303 - Equipment Repairs and Maintenance 101,000.00 151,159.48 164,300.00 165,000.00 32304 - Equipment Insurance and Registration 36,000.00 46,014.41 50,000.00 50,000.00 32305 - Workshop and Yard Operations 65,080.00 58,627.38 81,830.00 82,000.00 - ______________________________ - ______________________________ Road Construction and Maintenance 32311 - Labour 158,000.00 8,130.00 0.00 32312 - Materials 32313 Contract 200,000.00 122,482.80 358,000.00 358,000.00 Dust Control 27,000.00 19,876.21 27,000.00 27,000.00 Transportation Services Sub-Total Forward to Page 4 1,381,927.00 1,113,713.13 1,576,773.43 1,579,000.00 Page 3 BUDGETED EXPENDITURE RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted Transportation Services Sub-Total Forward from Page 3 1,513,708.21 1,113,713.13 1,576,773.43 1,579,000.00 32330 Sidewalks and Boulevards 32340 Ditches and Road Drainage 180,000.00 105,981.22 180,000.00 180,000.00 32350 Rapid City Street Drainage 32360 Street Cleaning 32371 Snow and Ice Removal - Labour 20,000.00 45,837.50 20,000.00 20,000.00 32372 - Materials 32373 - Rentals - _______________________ 32400 Bridges 25,000.00 12,297.16 25,000.00 25,000.00 32500 Street Lighting 13,500.00 11,606.13 13,500.00 13,500.00 32600 Traffic Services 791,000.00 771,112.99 790,000.00 750,000.00 32700 Parking 32900 Other Road Transport - Signs 5,150.00 10,341.90 10,000.00 5,500.00 Airport Other Transportation Services TOTAL TRANSPORTATION SERVICES - TO PAGE 1 2,548,358.21 2,070,890.03 2,615,273.43 2,573,000.00 ENVIRONMENTAL HEALTH SERVICES Garbage and Waste Collection 4320 Garbage Collection 21,510.00 21,340.00 21,510.00 22,000.00 4330 Nuisance Grounds 202,015.00 222,632.29 225,540.00 225,000.00 Other Environmental Health 4480 Municipal Wells 15,400.00 10,558.59 15,400.00 15,400.00 4490 Public Rest Rooms Other ___Recycling______________ 35,000.00 34,305.51 35,000.00 35,000.00 TOTAL ENVIRONMENTAL HEALTH SERVICES - TO PAGE 1 273,925.00 288,836.39 297,450.00 297,400.00 PUBLIC HEALTH AND WELFARE SERVICES Public Health 5110 Health Unit 5160 Cemeteries 27,700.00 18,747.14 27,700.00 28,450.00 5186 Other _______________________________ _______________________________ Medical Care 5220 Medical Officer Other _______________________________ Hospital Care 5370 Hospital Care 1,300.00 889.92 1,300.00 1,300.00 Other _______________________________ Social Assistance 5420 Social Assistance 6,263.26 6,263.26 6,263.26 6,263.26 Other ______________________________ TOTAL PUBLIC HEALTH & WELFARE SERVICES-TO PAGE 1 35,263.26 25,900.32 35,263.26 36,013.26 ENVIRONMENTAL DEVELOPMENT SERVICES 6100 Planning and Zoning 62,762.80 53,402.80 65,774.00 63,000.00 Community Development 6220 General Land Assembly 6230 Urban Renewal 6240 Beautification and Land Rehabilitation 2,000.00 35.92 2,000.00 2,000.00 6241 Urban Area Weed Control Grant Other ______________________________ 64,762.80 53,438.72 67,774.00 65,000.00 Page 4 TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES - TO PAGE 1 BUDGETED EXPENDITURE RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Last Year Last Year This Year Next Year ECONOMIC DEVELOPMENT SERVICES Budgeted Actual Budgeted Budgeted 7100 Natural Resources 7120 Agriculture 7121 Destruction of Pests 8,000.00 9,932.70 10,000.00 8,000.00 7122 Protective Inspections 7123 Rural Area Weed Control 69,778.00 65,811.35 71,767.00 70,000.00 7124 Drainage of Land 7125 Veterinary Services 12,000.00 10,710.92 25,500.00 12,000.00 7130 Water Resources and Conservation 39,250.00 36,737.78 39,250.00 40,000.00 Grants ______________________________________ 7200 Regional Development 1,000.00 200.00 1,000.00 1,000.00 7300 Industrial Development 7400 Other Economic Development 7410 Tourism 7420 Public Receptions 5,500.00 1,566.54 3,500.00 4,000.00 ______________________________________ ______________________________________ TOTAL ECONOMIC DEVELOPMENT SERVICES - TO PAGE 1 135,528.00 124,959.29 151,017.00 135,000.00 RECREATION AND CULTURAL SERVICES 8110 Recreation 6,400.00 2,557.55 6,500.00 6,500.00 8120 Community Centers and Halls 44,000.00 24,535.22 49,200.00 45,000.00 8130 Beaches 14,000.00 12,072.33 14,000.00 9,000.00 8140 Golf Courses 26,000.00 21,314.44 9,000.00 5,000.00 8150 Skating Rinks and Arenas 71,700.00 63,713.05 66,700.00 75,000.00 8180 Parks and Playgrounds 1,500.00 1,720.96 1,500.00 1,500.00 8190 Other Recreational Facilities Grants - MDSA Rec Centre Rapid City Reservoir ______________________________________ 8240 Museums 6,375.00 4,535.73 6,375.00 6,375.00 8250 Libraries 32,950.00 30,868.66 33,450.00 33,000.00 8280 Other Cultural Facilities Oak River Municipal Hall 2,300.00 2,038.26 2,300.00 2,300.00 TOTAL RECREATION & CULTURAL SERVICES - TO PAGE 1 205,225.00 163,356.20 189,025.00 183,675.00 FISCAL SERVICES 9111 L.U.D. of Oak River -- Page 7 33,258.10 33,258.10 33,258.10 33,258.10 9112 L.U.D. of Rapid City -- Page 7 131,411.89 131,411.89 134,001.12 135,000.00 9113 L.U.D. of ____________________ -- Page 7 9114 L.U.D. of ____________________ -- Page 7 9320 Transfer to Capital - Page 13 784,920.00 389,428.60 544,000.00 400,000.00 9330 Transfer to Utility - Page 6 42,856.33 42,856.33 42,856.33 42,856.33 9410 Debenture Debt Charges - Page 11 61,716.00 61,716.00 156,034.65 156,035.00 9420 Other Long-term debt charges 9430 Tax discount and short-term loan interest 0.00 0.00 0.00 0.00 9440 Newdale Hall Levy 8,043.89 8,043.89 8,043.40 8,043.40 Other Fiscal Services ______________________________________ TOTAL FISCAL SERVICES - TO PAGE 1 1,062,206.21 666,714.81 918,193.60 775,192.83 TRANSFERS 9900 General Reserve 0.00 50,000.00 9910 Specific-Purpose Reserves: 9911 - Equipment Replacement 0.00 0.00 100,000.00 50,000.00 9912 - Landfill Reserve 10,000.00 10,000.00 0.00 0.00 9913 - Gas Tax 90,642.00 47,209.00 90,642.00 95,461.00 - Road Reserve 50,000.00 50,000.00 50,000.00 50,000.00 - BuildingReserve 90,000.00 90,000.00 - Fire Reserve 0.00 59,200.00 50,000.00 50,000.00 - Fire Reserve 50,000.00 50,000.00 TOTAL TRANSFERS - TO PAGE 1 150,642.00 166,409.00 430,642.00 435,461.00 Page 5 UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 300 WATER CONSUMER SALES - Residential 53,000.00 55,246.63 57,000.00 50,000.00 - Commercial 15,000.00 13,481.69 15,000.00 13,000.00 - Municipal 6,000.00 6,668.65 7,000.00 11,000.00 - Rural 31,000.00 26,027.74 28,035.00 28,000.00 - Bulk 14,000.00 13,819.45 14,000.00 13,000.00 310 SEWER SERVICE CHARGES - Residential 12,500.00 12,602.32 13,000.00 13,000.00 - Commercial 3,000.00 2,354.82 2,500.00 3,000.00 - Municipal Sewer Sales 1,500.00 1,703.44 1,800.00 3,000.00 320 Discounts, Refunds and Cancellations Net Consumer Revenue - Sub Total 136,000.00 131,904.74 138,335.00 134,000.00 330 Penalties 1,500.00 1,112.51 1,500.00 1,499.06 340 Hydrant Rentals 600.00 600.00 600.00 600.00 350 Installation Service / FOB Sales 300.00 12,125.00 300.00 300.00 360 Misc / Interest Revenue 5,000.00 3,816.30 5,000.00 1,500.00 370 Provincial Grants 0.00 0.00 0.00 0.00 380 Other Revenue 0.00 0.00 0.00 0.00 390 Transfer from Revenue Fund - Page 5 15,626.64 15,626.64 15,626.64 15,327.58 396 Transfer from Reserves - Utility - Page 13 0.00 0.00 0.00 0.00 397 Transfer from Accumulated Surplus TOTAL REVENUE 159,026.64 165,185.19 161,361.64 153,226.64 EXPENDITURE 410 WATER SUPPLY 411 Administration 16,650.00 16,717.18 19,380.00 17,000.00 412 Customer Billings and Collections 500.00 500.00 500.00 500.00 413 Purification and Treatment 41,000.00 42,795.83 45,000.00 33,000.00 414 Water Purchases 415 Service of Supply 11,000.00 5,772.38 11,000.00 5,000.00 416 Transmissions and Distribution 7,500.00 8,317.71 10,000.00 6,600.00 417 Other Water Supply Costs 4,600.00 6,575.81 7,000.00 3,000.00 418 Water Operator 22,050.00 18,750.83 23,755.00 45,000.00 TOTAL 103,300.00 99,429.74 116,635.00 110,100.00 420 SEWAGE COLLECTION AND DISPOSAL 421 Administration 0.00 0.00 0.00 0.00 422 Sewage Collection System 2,600.00 1,364.03 2,600.00 2,500.00 423 Sewage Lift Station 10,000.00 6,289.77 9,000.00 12,000.00 424 Sewage Treatment and Disposal 0.00 0.00 0.00 425 Other Sewage Collection and Disposal Costs 1,500.00 1,076.03 1,500.00 1,500.00 426 Connections - Net Loss TOTAL 14,100.00 8,729.83 13,100.00 16,000.00 430 TRANSFER TO CAPITAL - Page 13 16,000.00 4,651.82 16,000.00 0.00 450 DEBENTURE DEBT CHARGES - Page 12 15,626.64 15,626.64 15,626.64 15,626.64 470 TRANSFERS 471 Deficit Recovery, 20____ - Page 9 473 Transfer to Utility Reserve 10,000.00 10,000.00 0.00 11,500.00 474 Transfer to ______________ Reserve TOTAL 10,000.00 10,000.00 0.00 11,500.00 TOTAL EXPENDITURE 159,026.64 138,438.03 161,361.64 153,226.64 NET OPERATING SURPLUS (DEFICIT) 0.00 26,747.16 0.00 -0.00 Page 6 A UTILITY OPERATING FUND BUDGETED REVENUE AND EXPENDITURE RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 REVENUE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted 300 WATER CONSUMER SALES - Residential 217,500.00 208,192.01 215,000.00 215,000.00 - Commercial and Bulk - Industrial - Federal and Provincial - Municipal and Schools 310 SEWER SERVICE CHARGES - Residential 19,000.00 16,988.28 18,000.00 18,000.00 - Service Charge 15,000.00 14,371.04 15,000.00 15,000.00 __________________ 320 Discounts, Refunds and Cancellations Net Consumer Revenue - Sub Total 251,500.00 239,551.33 248,000.00 248,000.00 330 Penalties 4,780.00 4,607.01 4,703.00 4,895.00 340 Hydrant Rentals 570.00 570.00 570.00 570.00 350 Installation Service 1,000.00 0.00 1,000.00 1,000.00 360 Misc / Interest Revenue 1,800.00 735.00 1,000.00 2,000.00 370 Provincial Grants 2,997,747.00 2,292,383.05 705,363.95 380 Other Grants - MWSB 390 Transfer from Revenue Fund - Page 5 27,229.69 27,229.69 27,229.69 27,229.69 396 Transfer from Reserves - Utility - Page 13 397 Transfer from Accumulated Surplus TOTAL REVENUE 3,284,626.69 2,565,076.08 987,866.64 283,694.69 EXPENDITURE 410 WATER SUPPLY 411 Administration 15,812.30 15,914.77 17,308.00 17,865.00 412 Customer Billings and Collections 1,000.00 1,000.00 1,000.00 1,000.00 413 Purification and Treatment 7,000.00 5,124.97 7,000.00 7,000.00 414 Water Purchases 120,000.00 90,746.40 76,000.00 76,000.00 415 Service of Supply 20,000.00 7,395.22 20,000.00 20,000.00 416 Transmissions and Distribution 4,500.00 5,046.07 7,200.00 4,500.00 417 Other Water Supply Costs 7,500.00 3,663.86 7,500.00 3,000.00 418 Other Operator Wages 36,237.70 33,485.75 40,165.00 45,000.00 TOTAL 212,050.00 162,377.04 176,173.00 174,365.00 420 SEWAGE COLLECTION AND DISPOSAL 421 Administration 0.00 0.00 0.00 422 Sewage Collection System 3,800.00 231.02 800.00 3,800.00 423 Sewage Lift Station 9,800.00 6,656.84 9,800.00 9,800.00 424 Sewage Treatment and Disposal 0.00 0.00 0.00 425 Other Sewage Collection and Disposal Costs 11,000.00 9,851.39 18,500.00 18,500.00 426 Connections - Net Loss TOTAL 24,600.00 16,739.25 29,100.00 32,100.00 430 TRANSFER TO CAPITAL - Page 13 3,020,747.00 2,284,429.39 755,363.95 50,000.00 450 DEBENTURE DEBT CHARGES - Page 12 27,229.69 27,229.69 27,229.69 27,229.69 470 TRANSFERS 471 Deficit Recovery, 20____ - Page 9 473 Transfer to Utility Reserve 474 Transfer to ______________ Reserve TOTAL 0.00 0.00 0.00 0.00 TOTAL EXPENDITURE 3,284,626.69 2,490,775.37 987,866.64 283,694.69 NET OPERATING SURPLUS (DEFICIT) 0.00 74,300.71 0.00 0.00 Page 6 B BUDGETED REVENUE AND EXPENDITURE EXPENDITURE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted General Government Services Legislative (Committee) 1,200.00 1,133.33 1,200.00 1,200.00 Transportation Services Roads and Streets 22,153.09 19,928.94 27,010.40 29,100.00 Sidewalks and Boulevards 7,000.00 4,348.51 5,500.00 5,500.00 Ditches and Road Drainage Street Cleaning Snow and Ice Removal 1,200.00 1,200.00 1,200.00 1,200.00 Street Lighting 3,700.00 3,442.30 3,700.00 3,700.00 Gravel 1,500.00 360.00 1,000.00 1,000.00 Total Transportation Services 36,903.09 29,279.75 38,410.40 40,500.00 Environmental Health Services Garbage Collection Nuisance Grounds Total Environmental Health Services 0.00 0.00 0.00 0.00 Other Protection Property Standars 2,000.00 1,289.87 2,000.00 2,000.00 Animal & Pest Control 500.00 1,368.44 500.00 500.00 Total Other Protection 2,500.00 2,658.31 2,500.00 2,500.00 Recreation and Cultural Services Public Parks 2,500.00 908.37 2,000.00 2,500.00 Transfers Deficit Recovery Transfer to Capital 2,000.00 1,771.03 2,500.00 3,000.00 To Reserves Total Transfers 2,000.00 1,771.03 2,500.00 3,000.00 Total Operating Expenditure 45,103.09 35,750.79 46,610.40 49,700.00 REVENUE Previous Years' Surplus 9,344.99 0.00 10,352.30 L.U.D. Revenues Snow Clearing 2,500.00 3,500.00 3,000.00 3,500.00 Miscellaneous Revenue ______________________ Amount required from Taxation - Page 5 and Page 8 33,258.10 33,258.10 46,200.00 Municipal Other Revenues Allocated to L.U.D. ______________________ ______________________ ______________________ Tax Levy (Last Year Actual) 33,258.10 Total Operating Revenue 45,103.09 36,758.10 46,610.40 49,700.00 Net Operating Surplus (Deficit) 0.00 1,007.31 0.00 0.00 YEAR-TO-YEAR SUMMARY: Amount Required from Taxation 33,258.10 33,258.10 Assessment (Taxable and Grant-in-Lieu) 2,809,730.00 2,861,040.00 Mill Rate 11.837 11.837 L.U.D. MUNICIPALITY _______________________________Reeve _____________________________________Chairperson ______________________________Chief Administrative Officer Page 7 A L.U.D. of Oak River For the Year 2026 BUDGETED REVENUE AND EXPENDITURE For the Year 2026 EXPENDITURE Last Year Last Year This Year Next Year Budgeted Actual Budgeted Budgeted General Government Services Legislative (Committee) 5,400.00 5,400.00 5,400.00 5,400.00 Transportation Services Roads and Streets 57,305.00 30,338.58 35,464.64 35,000.00 Sidewalks and Boulevards 18,000.00 6,572.67 23,000.00 10,000.00 Ditches and Road Drainage 20,000.00 3,270.00 31,000.00 5,000.00 Street Cleaning Snow and Ice Removal 5,000.00 2,810.00 5,000.00 4,000.00 Street Lighting 5,000.00 4,232.16 5,000.00 5,000.00 Traffic Services 3,400.00 1,728.75 79,900.00 25,600.00 Total Transportation Services 108,705.00 48,952.16 179,364.64 84,600.00 Environmental Health Services Garbage Collection 17,000.00 14,891.92 17,000.00 18,000.00 Recycling Collection 17,000.00 15,013.96 17,000.00 18,000.00 Total Environmental Health Services 34,000.00 29,905.88 34,000.00 36,000.00 Other Protection Property Standards 7,000.00 562.66 7,000.00 7,000.00 Other Animal & Pest Control 1,000.00 1,200.00 1,000.00 1,000.00 Total Other Protection 8,000.00 1,762.66 8,000.00 8,000.00 Recreation and Cultural Services Parks & Playgrounds 30,638.67 709.45 1,000.00 1,000.00 Transfers Deficit Recovery Transfer to Capital To Reserves 6,250.00 Total Transfers 0.00 0.00 6,250.00 0.00 Total Operating Expenditure 186,743.67 86,730.15 234,014.64 135,000.00 REVENUE Previous Years' Surplus 55,331.78 100,013.52 L.U.D. Revenues ______________________ ______________________ ______________________ Amount required from Taxation - Page 5 and Page 8 131,411.89 134,001.12 135,000.00 Municipal Other Revenues Allocated to L.U.D. ______________________ ______________________ ______________________ Tax Levy (Last Year Actual) 131,411.89 Total Operating Revenue 186,743.67 131,411.89 234,014.64 135,000.00 Net Operating Surplus (Deficit) - 44,681.74 0.00 0.00 YEAR-TO-YEAR SUMMARY: Amount Required from Taxation 131,411.89 134,001.12 Assessment (Taxable and Grant-in-Lieu) 16,494,250.00 16,819,520.00 Mill Rate 7.9672 7.9670 L.U.D. MUNICIPALITY _______________________________Reeve _____________________________________Chairperson ______________________________Chief Administrative Officer Page 7 B L.U.D. of Rapid City CALCULATION OF TAX LEVIES RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Assessments Expenditures Revenues Grants in Allowance Mill Rate Tax Grants in Education (Requistion) Taxes: Taxable Lieu of Taxes Total Basic Tax Assets Total (M/R) Levy Lieu of Taxes Total Education Support Levy (ESL) 88,827,270.00 609,780.00 89,437,050.00 662,818.00 -0.02 662,817.98 7.411 658,298.90 4,519.08 662,817.98 Park West School Division # 38 29,470,110.00 570.00 29,470,680.00 257,445.00 10.86 257,455.86 8.736 257,450.88 4.98 257,455.86 Rolling River School Division # 39 282,446,190.00 16,980.00 883,710.00 283,346,880.00 3,010,430.00 130.60 3,010,560.60 10.6250 3,000,990.77 9,389.42 180.41 3,010,560.60 School Division 0.00 0.00 0.00 School Division 0.00 0.00 0.00 School Division 0.00 0.00 0.00 Total Education Taxes 400,743,570.00 16,980.00 1,494,060.00 402,254,610.00 3,930,693.00 141.44 3,930,834.44 3,916,740.55 13,913.48 180.41 3,930,834.44 Page 1 Assessments Expenditures Revenues Otherwise Grants in Allowance Mill Rate Tax Grants in Other Revenues Municipal Taxes: Taxable Exempt Lieu of Taxes Total Basic Tax Assets Total Frt/PP Levy Lieu of Taxes and Transfers Total Local Urban Districts L.U.D. Oak River 2,860,960.00 80.00 2,861,040.00 33,258.10 608.03 33,866.13 11.837 33,865.18 0.95 33,866.13 L.U.D. Rapid City 16,521,890.00 297,630.00 16,819,520.00 134,001.12 0.00 134,001.12 7.9670 131,629.90 2,371.22 134,001.12 L.U.D. 0.00 0.00 0.00 Debenture Debt Charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 No.2015-11(R.C. Waterline)(2029) [email protected] 0.00 21,295.56 21,295.56 21,006.48 289.08 21,295.56 No. 2015-12(O.R.S/W Deficit)(2034) [email protected] 0.00 15,627.58 15,627.58 15,627.58 15,627.58 No. 2021-1(R.C. Waterplant)(2035) [email protected] 0.00 5,809.86 5,809.86 5,752.62 57.24 5,809.86 No. 2023-6 (RC Fire Truck)(2028) 311,988,130.00 884,280.00 312,872,410.00 61,716.00 232.74 61,948.74 0.198 61,773.65 175.09 61,948.74 No. 2025-10 (Land)(2035) 311,988,130.00 884,280.00 312,872,410.00 94,318.65 168.82 94,487.47 0.302 94,220.42 267.05 94,487.47 0.00 0.00 0.00 Special Services Levies No 2020-1 Newdale Hall Levy (2029) 12,374,460.00 12,374,460.00 8,043.40 0.00 8,043.40 0.650 8,043.40 0.00 0.00 8,043.40 No 2025-2 OR Garbage Pick-up 2025 - 2029 85@$125. 0.00 10,625.00 10,625.00 10,625.00 10,625.00 No 2025-3 RC Garbage Pick-up 2025 - 2029 228@$125 0.00 28,500.00 28,500.00 28,000.00 500.00 28,500.00 0.00 0.00 0.00 Deficit Recovery General 0.00 0.00 0.00 Utility 0.00 0.00 0.00 Reserve Funds General Reserve 311,988,130.00 884,280.00 312,872,410.00 0.00 0.00 0.00 0.00 0.00 Machinery Replacement 311,988,130.00 884,280.00 312,872,410.00 100,000.00 119.17 100,119.17 0.320 99,836.20 282.97 100,119.17 Road Reserve 311,988,130.00 884,280.00 312,872,410.00 50,000.00 59.59 50,059.59 0.160 49,918.10 141.48 50,059.59 Building Reserve 311,988,130.00 884,280.00 312,872,410.00 90,000.00 107.25 90,107.25 0.288 89,852.58 254.67 90,107.25 Fire Reserve 311,988,130.00 884,280.00 312,872,410.00 100,000.00 119.17 100,119.17 0.320 99,836.20 282.97 100,119.17 General Municipal Rural Area 292,605,280.00 586,570.00 293,191,850.00 1,963,217.00 1,168.40 1,964,385.40 6.700 1,960,455.38 3,930.02 1,964,385.40 At Large 311,988,130.00 884,280.00 312,872,410.00 1,763,600.00 1,000.39 1,764,600.39 5.640 1,759,613.05 4,987.34 0.00 1,764,600.39 Business Tax, Fees 0.00 573.00 573.00 573.00 573.00 Other Revenue and Transfers 1,404,947.37 1,404,947.37 1,404,947.37 1,404,947.37 Total Municipal 5,885,532.64 3,583.55 5,889,116.19 4,470,055.74 13,540.08 1,405,520.37 5,889,116.19 Total (Education + Municipal) Taxes 9,816,225.64 3,724.99 9,819,950.63 8,386,796.29 27,453.56 1,405,700.78 9,819,950.63 Page 1 Page 1 Page 1,9 Page 2 * Added to Total Tax Levy on page 1 Page 8 Grazing Lease and/or Converted fees Grazing lease and / or Converted fees SUNDRY REVENUE AND EXPENDITURE ANALYSIS RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Part 1 - Grants in Lieu of Taxes Assessment Government or Agency Farm/Residential Other Mill Rate Amount Frontage Total Canada Post 2713 45,830 33.2310 1,522.98 221.36 1,744.34 MB Housing 1300 212,140 25.8200 5,477.45 624.96 6,102.41 MB Hydro 1770 43,170 31.9640 1,379.89 1,379.89 Central Gas 705 431,950 31.9640 13,806.85 13,806.85 Agricultrue NEC 1030 3,770 24.5530 92.56 92.56 Sustainable Dev 1120 11,960 33.2310 397.44 397.44 Sustainable Dev 1128 50 24.5530 1.23 1.23 Sustainable Dev -1121 390 30.0750 11.73 11.73 Sustainable Dev -1121 4,400 24.5530 108.03 108.03 Sustainable Dev -1121 17,300 31.9640 552.98 552.98 Highways 1150 130 30.0750 3.91 3.91 Highways 1150 50 22.6640 1.13 1.13 Highways 1150 31,350 31.9640 1,002.07 1,002.07 Highways 1150 54,010 24.5530 1,326.11 1,326.11 Highways 1150 80 29.6900 2.38 2.38 Highways 1150 27,700 33.2310 920.50 920.50 0.00 Total - Pages 1, 8 27,453.56 Part 2 - Conditional Transfers and Grants Government or Agency Purpose Amount Gravel Road Agreement & 10% 158,185.00 Student Employment Grants 8,000.00 MMSM - Recycling 28,000.00 Noxious Weed Program 8,000.00 Total - Page 2 202,185.00 Part 3 - Transfers to Recover Previous Years' Deficit - General Operating Fund Original Deficit Amount Year Term Authority Amount Total - Page 1 0.00 Part 4 - Transfers to Recover Previous Years' Deficit - Utility Operating Fund Original Deficit Amount Year Term Authority Amount Total - Page 6 0.00 Page 9 Provincial Government RURAL AREA AND GENERAL MUNICIPAL REQUIREMENTS RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Part 1 - Analysis of Expenditures Benefitting Rural Area Account No. Account Name Total Expenditures from Pages 3, 4 and 5 Expenditures applicable to Rural Area only 2,615,273.43 1,861,050.00 - Wages & Benefits 408,000.00 - Equipment Fuel 135,000.00 - R&M 133,500.00 - Insurance 35,000.00 - Workshop & Yard Operations 41,550.00 Road Construction & Maintenance - Labour 200,000.00 - Dust Control 13,000.00 - Snow Removal 20,000.00 - Traffic Services 780,000.00 - Signs 5,000.00 - Ditches & Road Drainage 90,000.00 297,450.00 15,400.00 151,017.00 71,767.00 350,000.00 165,000.00 Total - Part 2 2,113,217.00 Part 2 - Calculation of Rural and At large Requirements Required Expenditures Rural At Large Totals Total Basic Expenditures 2,113,217.00 2,113,217.00 Less: Other Revenue Allocated 0.00 Nominal Surplus Allocation 150,000.00 150,000.00 Other Allocations 0.00 Sub-Totals 0.00 1,963,217.00 0.00 1,963,217.00 Less: Required Expenditures 0.00 General Municipal 0.00 1,963,217.00 0.00 1,963,217.00 Requirements Page 8 Page 8 Page 10 Environmental Health Services - Municipal Wells Economic Development Services - Rural Weed Control Transfers To Capital - Grader Transportation Services GENERAL OPERATING FUND - DEBENTURE DEBT CHARGES RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Part 1 - Debenture Debt Charges Purpose By-law No. Maturity (year) Opening Balance Principal Closing Balance Interest Total Payment Frontage /Per Parcel Other Net Required by Mill rate Area to be Levied Fire Truck 2023-6 2028 167,129.08 52,858.95 114,270.13 8,857.05 61,716.00 61,716.00 All 0.00 0.00 0.00 Land Purchase 2025-10 2035 750,000.00 61,318.65 688,681.35 33,000.00 94,318.65 94,318.65 All 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 917,129.08 114,177.60 802,951.48 41,857.05 156,034.65 0.00 0.00 156,034.65 Part 2 - Summary (by area) - to be carried forward - Page 8 Area to be Levied Taxable Assessment Otherwise Exempt Assessment Grant Assessment Total Assessment Total Requirement Raised By Frt / Parcel Raised by Other Revenue Raised by Mill Rate All 311,988,130 884,280 312,872,410 61,716.00 61,716.00 All 311,988,130 884,280 312,872,410 94,318.65 94,318.65 0 156,034.65 0.00 0.00 156,034.65 Page 11 UTILITY OPERATING FUND - DEBENTURE DEBT CHARGES RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Part 1 - Debenture Debt Charges Purpose By-law No. Maturity (Year) Opening Balance Principal Closing Balance Interest Total Payment Frontage /Per Parcel Other Net Required by Mill rate Area to be Levied 0.00 0.00 0.00 RC Pipeline 2015-11 2029 78,340.42 18,551.77 59,788.65 2,839.84 21,391.61 21,295.56 96.05 RC LID #3 0.00 0.00 0.00 Oak River S/W Deficit 2015-12 2034 116,853.92 11,098.55 105,755.37 4,528.09 15,626.64 15,627.58 -0.94 OR LID # 1& 2 0.00 0.00 0.00 RC Waterplant Upgrade 2021-1 2035 51,095.28 4,560.70 46,534.58 1,277.38 5,838.08 5,809.86 28.22 RC LID #4 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 246,289.62 34,211.02 212,078.60 8,645.31 42,856.33 42,733.00 0.00 123.33 Part 2 - Summary (by area) - to be carried forward - Page 8 Area to be Levied Taxable Assessment Otherwise Exempt Assessment Grant Assessment Total Assessment Total Requirement Raised By Frt / Parcel Raised by Other Raised by Mill Rate LID#3-Rapid City 0 21,391.61 21,295.56 96.05 Oak River LID#1 & #2 0 15,626.64 15,627.58 -0.94 LID#4-Rapid City 0 5,838.08 5,808.86 29.22 42,856.33 42,732.00 0.00 124.33 Page 12 CAPITAL BUDGET RURAL MUNICIPALITY OF OAKVIEW For the Year 2026 Part 1 - CAPITAL EXPENDITURES Particulars of Expenditure Estimated Total Cost Borne by General Fund Borne by Utility Fund Borne by Reserves Borne by Borrowing 3,542,171.00 705,364.00 2,836,807.00 30,000.00 30,000.00 30,000.00 30,000.00 8,000.00 8,000.00 4,000.00 4,000.00 Grader Purchase 350,000.00 350,000.00 40,000.00 40,000.00 33,000.00 33,000.00 200,000.00 200,000.00 75,000.00 75,000.00 75,000.00 75,000.00 4,387,171.00 TOTAL 544,000.00 Page 5 705,364.00 Page 6 301,000.00 Part 2 2,836,807.00 PART 2. GENERAL AND SPECIFIC-PURPOSE RESERVE FUND WITHDRAWALS Part 3 General Fund Transfers Utility Fund Transfers Cash Resources To Operating To Capital To Operating To Capital (Opening balance in Reserve) 18,491.82 150,000.00 580,327.07 68,000.00 128,485.38 766,532.02 42,865.68 Road Reserve 481,950.16 Gas Tax Reserve 16,724.84 Recreation Reserve 4,720.04 84,505.90 MPP Reserve 14,820.57 RC Fire Reserve 16,000.00 33,000.00 84,963.59 75,549.37 20,000.00 103,409.81 Oak River Utility Reserve 200,000.00 323,161.90 56,803.25 190,720.04 Page 2 101,000.00 Part 1 0.00 Page 6 200,000.00 Part 1 PART 3. BORROWING (Subject to Municipal Board Approval) TEMPORARY FINANCING REPAYMENT PROPOSAL Bank Loan Operating Loan Reserve Loan Term Amount 2,836,807.00 2025-2044 276,156 TOTAL - Part 1 2,836,807.00 0.00 0.00 Departmental Use Only Adopted by Resolution of Council (Head of Council) 14-Apr-26 (Chief Administrative Officer) Page 13 Zero turn Reserve Name and By-Law No. (current year) Rapid City plant Upgrade/Watermains replace/meters Ride on Mower - ordered 2025 Generator PW Truck x 1 RC Fire - Wildfire Items Oak River WTP Upgrades Snow blower - Skid Steer Oak River Fire Hall Bridge Reserve Rapid City Utility Reserve Rapid City waterlines/water plant Municipal Well Basswood RC Development Fund Office Equipment Reserve General Reserve Machinery Reserve Building Reserve - Mun Shed design/prep OR Fire Reserve FIVE YEAR CAPITAL EXPENDITURE PROGRAM RURAL MUNICIPALITY OF OAKVIEW PURPOSE CAPITAL EXPENDITURE (Mark Priority 1, 2, 3, etc.) SOURCE OF FUNDS 2027 2028 2029 2030 2031 Total Operating Reserves Borrowing Other 0.00 Motor Graders 360,000.00 360,000.00 400,000.00 400,000.00 400,000.00 1,920,000.00 1,920,000.00 0.00 0.00 Rapid City Lot Development 25,000.00 25,000.00 25,000.00 75,000.00 75,000.00 Municipal Office Computers 25,000.00 25,000.00 25,000.00 Pick-up Trucks 65,000.00 65,000.00 130,000.00 130,000.00 0.00 Loader 200,000.00 200,000.00 200,000.00 Kubota Mower - Replace one a year 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 150,000.00 150,000.00 Roadside Mower 80,000.00 80,000.00 80,000.00 Tractor 200,000.00 200,000.00 200,000.00 Skidsteer 0.00 Snowblower - Tractor Attachment 0.00 Municipal Well Upgrade 40,000.00 40,000.00 80,000.00 80,000.00 0.00 Lift Station Generators 300,000.00 300,000.00 150,000.00 150,000.00 0.00 Rapid City Main Street Paving 75,000.00 75,000.00 75,000.00 Rapid City Sewage Lagoon 400,000.00 400,000.00 200,000.00 200,000.00 Oak River Sewage Lagoon 80,000.00 80,000.00 20,000.00 60,000.00 930,000.00 510,000.00 1,325,000.00 495,000.00 455,000.00 3,715,000.00 2,355,000.00 600,000.00 350,000.00 410,000.00 SOURCE OF FUNDS - ANNUAL TOTAL OPERATING 2,355,000.00 RESERVES 600,000.00 BORROWING 350,000.00 OTHER 410,000.00 TOTAL 3,715,000.00 Departmental Use Only Adopted by Resolution of Council (Head of Council) ______April 14, 2026 (Chief Administrative Officer) Page 14 455,000.00 75,000.00 200,000.00 200,000.00 430,000.00 20,000.00 60,000.00 510,000.00 930,000.00 455,000.00 1,325,000.00 495,000.00 455,000.00 520,000.00 505,000.00 150,000.00 150,000.00 495,000.00